“Customs territory”
means the territory in which the Customs Laws of a Member State
applies in full;
“Goods declaration”
means a statement made in the form prescribed by the Customs
Authorities by which the persons interested indicates the procedure to
be applied to the goods and furnish the particulars which the Customs
Authorities require to be declared for the application of that procedure;
“Harmonised system”
means the Harmonised Commodity Description and Coding System
established by the International Convention on the Harmonised
Commodity Description and Coding System of the World Customs
Organisation;
“Sub-committee”
means the Customs Co-operation Sub-Committee established under
Article 11 of this Annex;
“Temporary Admission”
means Customs procedures under which certain goods (including
means of transport) can be brought into a Customs territory
conditionally relieved from payment of import duties and taxes and
without application of import prohibitions or restrictions of economic
character: such goods (including means of transport) must be imported
for a specific purpose and must be intended for re-exportation within a
specified period and without having undergone any change except
normal depreciation due to the use made of them.
ARTICLE 2
OBJECTIVES AND SCOPE
1.
The objective of this Annex is to simplify and harmonise Customs laws and procedures by:
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